IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00558063.html
   My bibliography  Save this paper

Discipliner et agir sur soi La double vie du contrôleur de gestion

Author

Listed:
  • Caroline Virginie Lambert

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Eric Pezet

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. Les travaux de Michel Foucault inspirent ce type de recherches en comptabilité et en contrôle, et la métaphore du Panoptique est devenue une référence lorsqu'il s'agit de s'interroger sur l'application de normes dans l'entreprise. Toutefois, si des organisations assimilables à un panoptique ont été identifiées, notamment par Hopper et Macintosh (1997), la plupart des recherches se limitent à comparer ces structures au panoptique, sans le questionner. Comment est instaurée et se maintient une structure panoptique ? Telle est la question à laquelle nous cherchons à apporter des réponses dans cet article. L'étude du cas d'Equipauto, un équipementier automobile, montre qu'il existe dans l'organisation, un lien entre un contrôle de type disciplinaire –associé au panoptique- et un contrôle exercé par les individus sur eux-mêmes. Chez Equipauto, le contrôleur de gestion est ainsi soumis à des épreuves de vérité face aux clients, aux ingénieurs, à sa hiérarchie, et doit montrer qu'il est celui qui produit et fait respecter la norme. En décidant ce au nom de quoi on exclut, il devient le producteurs d'un « savoir vrai » sur l'activité économique, acteur clé de la conception et du maintien du panoptique. Mais cette position implique également un travail permanent sur soi, ce que nomme Foucault « la subjectivation ». En s'intéressant à la conception et au maintien du panoptique plutôt qu'à sa mise en oeuvre, nous montrons ainsi qu'il est possible de dépasser la métaphore disciplinaire et de mettre en évidence l'engagement du sujet dans des jeux de vérité (Foucault, 1984b). De plus, nous choisissons une perspective très rarement adoptée, celle d'observer le panoptique du point de vue du gardien, i.e., le contrôleur de gestion.

Suggested Citation

  • Caroline Virginie Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
    • Handle: RePEc:hal:journl:halshs-00558063
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558063
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00558063/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Christel Lane, 1995. "Industry and Society in Europe," Books, Edward Elgar Publishing, number 272.
    2. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    3. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
    4. Yves Gendron & C. Richard Baker, 2005. "On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 525-569.
    5. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    6. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    7. Concha Alvarez-Dardet Espejo & Juan Banos Sanchez-Matamoros & Francisco Carrasco Fenech, 2002. "Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 419-439.
    8. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    9. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    10. Bhimani, Alnoor, 1994. "Accounting and the emergence of "economic man"," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 637-674, November.
    11. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Post-Print hal-01900593, HAL.
    2. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Working Papers hal-01295044, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:dau:papers:123456789/724 is not listed on IDEAS
    2. Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 183-208, March.
    3. Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," HEC Research Papers Series 844, HEC Paris.
    4. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 10-30, January.
    5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    6. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
    7. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    8. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    9. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    10. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    11. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    12. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    13. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    14. Eric Pezet, 2004. "Discipliner et gouverner:influence de deux thèmes foucaldiens en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 169-189, September.
    15. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    16. Trevor Boyns & John Richard Edwards & Marc Nikitin, 1998. "The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 393-437.
    17. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    18. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    19. Toms, Steven & Fleischman, Richard K., 2015. "Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 1-20.
    20. Radcliffe, Vaughan S., 1999. "Knowing efficiency: the enactment of efficiency in efficiency auditing," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 333-362, May.
    21. Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00558063. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.